Let $H_i$ denote the $n$-by-$n$ diagonal matrix with $1$ at the $(i,i)$-entry and $0$ elsewhere. For $i,j=1,2,\ldots,n$ with $i<j$, let $X_{i,j}$ be the matrix with $1$ at the $(i,j)$-entry and $0$ elsewhere, whilst $Y_{i,j}$ denotes $X_{i,j}^\top$. Note that the matrices $H_i$'s, $X_{i,j}$'s, and $Y_{i,j}$'s form a Chevalley basis of the Lie algebra $\mathfrak{gl}(n,\mathbb{C})$, noting that $$\mathfrak{gl}(n,\mathbb{R})_\mathbb{C}=\mathbb{C}\,\underset{\mathbb{R}}{\otimes}\,\mathfrak{gl}(n,\mathbb{R})\cong\mathfrak{gl}(n,\mathbb{C})\,.$$
(An isomorphism $\mathbb{C}\,\underset{\mathbb{R}}{\otimes}\mathfrak{gl}(n,\mathbb{R})\cong\mathfrak{gl}(n,\mathbb{C})$ should be easy to find).
A basis for $\mathfrak{u}(n)\subseteq\mathfrak{gl}(n,\mathbb{C})$ is given by $\tilde{h}_i$, $\tilde{x}_{i,j}$, and $\tilde{y}_{i,j}$ where $i,j=1,2,\ldots,n$ and $i<j$, where
$$\tilde{h}_i:=\sqrt{-1}\,H_i\,,\,\,\tilde{x}_{i,j}:=\frac{1}{\sqrt{2}}\,\left(X_{i,j}-Y_{i,j}\right)\,,\text{ and }\tilde{y}_{i,j}:=\frac{\sqrt{-1}}{\sqrt{2}}\,\left(X_{i,j}+Y_{i,j}\right)\,.$$
Now, set
$$h_i:=1\,\underset{\mathbb{R}}{\otimes}\,\tilde{h}_i\,,\,\,x_{i,j}:=1\,\underset{\mathbb{R}}{\otimes}\,\tilde{x}_{i,j}\,,\text{ and }y_{i,j}:=1\,\underset{\mathbb{R}}{\otimes}\,\tilde{y}_{i,j}\,.$$
Then, we see that the elements $h_i$'s, $x_{i,j}$'s, and $y_{i,j}$'s form a Chevalley basis of $\mathfrak{u}(n)_\mathbb{C}=\mathbb{C}\,\underset{\mathbb{R}}{\otimes}\,\mathfrak{u}(n)$. Consequently, an isomorphism $\varphi:\mathfrak{gl}(n,\mathbb{C})\to\mathfrak{u}(n)_\mathbb{C}$ is the linear extension of the assignments
$$\varphi\left(H_i\right)=h_i\,,\,\,\varphi\left(X_{i,j}\right)=x_{i,j}\,,\text{ and }\varphi\left(Y_{i,j}\right)=y_{i,j}$$
for $i,j=1,2,\ldots,n$ with $i<j$.
P.S.: I said something wrong. I called the bases I provided Chevalley bases, but they are actually not.